Chocolate HSN Code 1806 and GST Rate
Chocolate bars, slabs and other food preparations containing cocoa.
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- HSN code
- 1806
- GST rate
- 5%
- Chapter
- 18: Cocoa and chocolate
- Before 22 Sep 2025
- 18%
What is the HSN code for chocolate?
Chocolate falls under HSN 1806, in chapter 18 (Cocoa and chocolate).
Chocolate and other foods containing cocoa are heading 1806, down from 18% to 5% since 22 September 2025. Plain cocoa powder without sugar is 1805 and cocoa butter is 1804, both at 5% too. Chocolate coated biscuits are classified as bakery products of heading 1905.
| Code | Description |
|---|---|
| 180610 | Cocoa powder with added sugar |
| 180620 | Chocolate in blocks or slabs above 2 kg, or in bulk |
| 180631 | Filled chocolate bars |
| 180632 | Unfilled chocolate bars |
| 180690 | Other chocolate products |
GST rate on chocolate
The GST rate on chocolate is 5%. Before 22 September 2025 it was 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1806 |
| Above Rs 5 crore | 6 on every invoice | 180610, 180620, 180631 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 18 |
Sample GST invoice line for chocolate
Here is how a line for chocolate looks on a tax invoice within one state: 100 × bar at Rs 45.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Chocolate | 1806 | 100 × bar | 45.00 | 4,500.00 | 112.50 | 112.50 | 4,725.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 225.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 18 at a glance
Chapter 18 (Cocoa and chocolate) covers: Cocoa beans, paste, butter, powder and chocolate products.
Related HSN codes
Products often bought, sold or invoiced together with chocolate:
Частые вопросы
What is the HSN code for chocolate?
Chocolate falls under HSN 1806: chocolate bars, slabs and other food preparations containing cocoa. Common 6 digit codes are 180610 for cocoa powder with added sugar and 180620 for chocolate in blocks or slabs above 2 kg, or in bulk.
What is the GST rate on chocolate?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 18% until 21 September 2025.
How many digits of the chocolate HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1806 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 180610, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.